2005 (1) TMI 523 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi granted waiver of pre-deposit to M/s. S.K. Industries under Section 11D of the Central Excise Act. The Tribunal held that Section 11D does not apply to a person not liable to pay Central Excise duty. Recovery of duty and penalty stayed during the appeal. Case posted for regular hearing on 4-3-2005.